Internal Control Manual for the Management and Account of Fixed Assets in Metal Metal Company, of Ecuador 2021

Abstract

The objective of this research was based on designing an internal control manual for the management and accounting of Fixed Assets in the company Talleres Taisor Cía. Ltda., period 2021. The applied methodology is quantitative and qualitative supported by experimental bibliographic research. As conclusions, it can be determined that the results achieved in this item were categorical, because 88% of those surveyed responded positively, which represents 14 workers, while two other workers denote a certain insecurity in their answers. This result indicates the importance of designing an internal control manual for the management and accounting of fixed assets in the Empresa de Talleres Taisor Cia Ltda., in the city of Jaramijó. The accounting area of the Company of Talleres Taisor Cia Ltda., does not implement internal control actions, aimed at protecting the company's fixed assets, through periodic and systematic controls. An element that has not been raised in previous investigations and that becomes a contribution of this project, is associated with the fact that the impact on the environment of the retirement of fixed assets must be considered, especially those whose harmful effects due to The use of substances and oils makes it necessary to have a procedure that indicates the final destination of said media. The diagnosis carried out through the implementation of the survey instruments and the observation guide allowed the identification of certain irregularities, which constitute the starting point for the design of the internal control manual for the management and accounting of fixed assets. It was not evident that there are any actions by the administration aimed at safeguarding the company's fixed assets, which is why it is essential that based on the design of the internal control manual for the management and accounting of the company's fixed assets Talleres Taisor Cia Ltda., proceed with the preparation of said manual, taking into account the steps designed.

Keywords: manual, internal control, fixed assets.